CONFIG_ARC_HAS_ACCL_REGS is not available for thedefaultarchitecture x86.
Result is shown for architecture arc

Reg Pair ACCL:ACCH (FPU and/or MPY > 6)

configname: CONFIG_ARC_HAS_ACCL_REGS

Linux Kernel Configuration
└─>ARC Architecture Configuration
└─>ARC CPU Configuration
└─>Reg Pair ACCL:ACCH (FPU and/or MPY > 6)
In linux kernel since version 3.10 (release Date: 2013-06-30)  
Depending on the configuration, CPU can contain accumulator reg-pair
(also referred to as r58:r59). These can also be used by gcc as GPR so
kernel needs to save/restore per process


is depended by
CONFIG_ARC_SOC_HSDK